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Research On The Problems And Countermeasures In The Management Of The Tax Inspection Of The Local Tax Bureau Of City A

Posted on:2017-03-20Degree:MasterType:Thesis
Country:ChinaCandidate:Z Z WeiFull Text:PDF
GTID:2359330515481475Subject:Business Administration
Abstract/Summary:PDF Full Text Request
combined with the tax work in the world,computer information technology in the 21st century universal application in the process of the work of tax inspection,many developed countries in the establishment of a suitable for the perfection of our country actual situation,comprehensive,system of tax auditing institution.Since 1980,the United States,the Netherlands and other countries began with wider impact on the tax system reform trend in the world,various countries of the world tax management department to improve taxpayer public services,efforts to reform the organizational structure,the establishment of relatively independent tax inspection authority,especially tax collection and management,tax inspection rights,duties and constraint mechanism.Many mature international tax inspection system for model based on the combination of "tax declaration and tax inspection",and constantly improve the level of service to the taxpayer,on the taxpayers take the initiative to pay taxes based,tax audit coverage to the tax collection and management work to,severely crack down on tax crime,maximum degree of protection tax environment and system.Therefore,the tax collection and tax inspection of mutual integration,interaction in the entire tax work,which is the absolute core of the status of the tax audit.Based on the theory of new institutional economics to study the relationship between institutional environment and institutional change.The author thinks that we must establish a more appropriate and perfect system environment,promote the change of government,improve the objectivity of profit space.At the present stage,the tax work of our country did not achieve the tax system nationwide network and the informationization of tax management,the technical construction of the tax inspection work efficiency.Therefore,it is necessary to accelerate the implementation of the three golden tax project,seize the historical opportunity to achieve depth reform of tax system and management system.In terms of tax inspection,according to the "Twelfth Five Year Plan" period,the tax inspection work of basic thought,basic objectives and focus of the work,adhere to the eight belief:insist on serving the overall situation,the tax inspection work as is a member of the market economy,tax administration system and the tax inspection work,enhance the responsibility of their own work sense and mission feeling,to serve the socialist market economic construction and the overall situation of reform and development,continue to deepen reform,accelerate the process of the modernization of the tax inspection work.Taking this as the background,outlines for the tax inspection management theory,pointed out that the financial information distortion effect of the tax measures and further analysis of the tax inspection management,specific measures and problems.Finally based on financial information distortion background put forward how to carry out the taxation inspection are analyzed.
Keywords/Search Tags:tax inspection, tax inspection problem, financial information
PDF Full Text Request
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